Legal analysis: The biggest difference between social security and five insurances and one fund is that the five insurances and one fund include social security, and the “one fund” is the provident fund.

Legal basis: "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 6 The scope of personal income stipulated in the Personal Income Tax Law:

1. Salary, Salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual obtains due to his or her employment.

2. Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, and review. , calligraphy and painting, sculpture, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.

3. Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.

4. Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights, Excludes royalties.